The Unit 3 HCSA allows Sessional Lecturers and hourly-paid sessionals with at least 50 hours of work to be reimbursed for eligible medical expenses.
Effective September 1, 2015, reimbursement of heath care expenses for Sessional Lecturers is $325 per half-course, to a maximum of $1,625 per year.
Effective Sept 1, 2015, reimbursement for health care expenses for hourly-paid employees (Sessional Instructional Assistants, Music Instructors, Writing Instructors) shall be as follows:
50-99 hours: $162
100-299 hours: $325
300-449 hours: $487
450 or more hours: $650
But enrolment in the HCSA is NOT automatic: please remember to enrol yourself by downloading the enrolment form HERE. A Human Resources guideline to completing the HCSA enrolment form is available HERE. Bring or send the completed enrolment form NOT to Greenshield, but to the UofT Benefits Office, at 215 Huron St, 8th floor (Toronto, M5S 1A2). Eligibility for reimbursement begins on the date of employment, not the date of enrolment. Nevertheless, you are encouraged to enrol as soon as possible.
Once enrolled, you will be sent a Green Shield card to make claims. Eligible expenses are those that qualify as a medical expense tax credit under the Income Tax Act, including prescription eyeglasses, dental expenses, medical devices and supplies, prescription drugs, and services of paramedical practitioners. A list of eligible medical expense tax credits can be found on the Canada Revenue Agency website HERE and claim forms can be found HERE.
Reimbursement from your HCSA is not taxable under current Income Tax Act rules. However, once you receive reimbursement for an eligible expense under your HCSA, you cannot also claim this expense as a medical expense tax credit on your tax return.
If you are already enrolled in a University of Toronto benefit plan, you are entitled to continue in that plan. In this case, you are NOT also allowed to participate in the Health Care Spending Account plan. Please check with your Department to ensure that your enrolment in the benefit plan is being continued.